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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90079
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90079


    Title: 會計師事務所作業管理系統之個案研究
    Authors: 陳韻年
    Contributors: 林英峰
    陳韻年
    Date: 1990
    1989
    Issue Date: 2016-05-03 14:13:04 (UTC+8)
    Abstract: 論文摘要
    稍具規模的企業組織常需有一套有效率的作業管理系統以控制其產品品質、成本,並使企業資源作最有效率的應用。近年來會計師事務所已由個人或數人合夥執業的型態,逐漸發展成由一群會計師及眾多專業員工所組成的專業公司。本文主要目的即在對會計師事務所之作業管理系統加以研究,試圖了解會計師事務所應有之作業控制方式,以利於現今國內會計師事務所之健全經營發展,進而提升會計師形象。
    會計師事務所係屬服務業的一種,所提供的產品為不具實質形體的專業服務,與一般製造業相比,有許多性質上的差異。本文首先簡述作業管理系統之含意,並比較服務業與製造業之作業管理系統差異,其次說明服務業之作業管理系統,最後探討專業性服務業之作業管理特性與會計師事務所作業管理系統之一般性概念。
    作業管理系統受外部環境影響相當大,因此本文亦闢專章探討會計專業之產業狀況如人力供需狀況、外部機會與威脅、事務所一般經營策略等。此外,為彌補前述會計師事務所作業管理系統與產業狀況一般性描述之不足,本文選取兩家會計師事務所作深入的個案研究。一為國際性、一為全國性的會計師事務所(與國外無合作關係)。研究時將就這兩家事務所之經營策略及作業管理系統進行比較,並探討會計師事務所未來發展方向。
    研究結果顯示,會計師事務所成功的關鍵因素為具有優秀專業人才,卓越聲譽,良好服務品質以及親善的客戶關係。未來會計師事務所應積極於發展「專家系統」之軟體,以降低專業人才之高昂成本,並避免專業人才離職造成之損失。此外,擴大事務所規模,以利於訓練之規模經濟的產生;設立各部門之標準作業程序,以利作業控制評估;提升服務品質,開發國內客戶,均是國內會計師事務所未來之努力方向。
    Reference: 參考書目
    中文部分:
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    二.英文部分:
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    *表作者未直接參閱
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005407
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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